https://www.taxtmi.com/caselaws?id=191691 Residence-based differential tax rates for non-residents are treated as constitutionally valid where residence is a real and substantial classification reasonably related to taxation, considering residents' worldwide income and non-residents' territorial income. Reassessment may be initiated under section 34 through a notice complying with the form prescribed for section 22(2), without setting out detailed reopening reasons. Multiple reassessment proceedings may be undertaken within the limitation period. Failure to disclose residence status constitutes nondisclosure of a material fact and supports reopening under section 34(1)(a), particularly where the assessee knew the grounds for reopening. en-us Tue, 25 Sep 1962 00:00:00 +0530 Thu, 13 Apr 2017 14:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191691 Residence-based differential tax rates for non-residents are treated as constitutionally valid where residence is a real and substantial classification reasonably related to taxation, considering residents' worldwide income and non-residents' territorial income. Reassessment may be initiated under section 34 through a notice complying with the form prescribed for section 22(2), without setting out detailed reopening reasons. Multiple reassessment proceedings may be undertaken within the limitation period. Failure to disclose residence status constitutes nondisclosure of a material fact and supports reopening under section 34(1)(a), particularly where the assessee knew the grounds for reopening. Case-Laws Income Tax Tue, 25 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191691